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Clearly, then, the PC 350 isn’t your regular gaming headset – the price says that much. And, though we’re generally disposed to tell “professional” gamers to sod off and do something useful with their lives, any serious amateur gamer will probably see the value in them, especially if they’ve already spent a lot of money on their gaming rig – something a “pro” would never have to worry about!

It’s easier to justify that price, too, when you discover how incredibly comfortable the PC 350s really are. A combination of an easily adjustable headband and plentiful padding ensures you can play for hours without any significant discomfort. Indeed, the only problem you’re likely to encounter is heat, since the closed nature of the cups means there isn’t much in the way of ventilation around the ears. It’s nothing a very brief break wouldn’t remedy, though, and the closed cups mean they block out everything but the loudest ambient noise.

Handily, the PC 350s also have a folding mechanism to aid easy transportation. If one were being very picky you might bemoan the lack of a carry case, but the build quality is good enough that you’d have to be exceedingly careless to damage them.

As with most headsets there’s an inline volume control unit that also houses an on/off switch for the microphone. There isn’t, however, any kind of cable management system – something of a surprise given it was a feature of the PC 166s. It’s not quite a deal breaker, but with a plentiful three metre cable some kind of system would be more than welcome!

Indeed, this and the USB Sound Card adapter that come with the PC 166s are the main reasons why they remain such a compelling option, since that USB adapter means you can take your set anywhere and get a consistent experience. And, though the PC 350s are really intended for use with high end audio equipment, a USB adapter for those moments when you aren’t gaming on your own machine might prove invaluable. Again, it’s only a minor point, but it would add an extra level of value and if you’re more casual and rely on on-board sound, the PC 166 USBs are still the better bet.